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Sprayers and drip irrigation equipment is classified under HSN heading 8424. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Sprayers and drip irrigation equipment?
GST on Sprayers and drip irrigation equipment as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (8424); 12% → 5% (8424). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 8424 | If you sell sprinklers, drip irrigation systems including laterals, and mechanical sprayers, GST is 5%. | 9/2025-CT(R), entry 431 |
| 12% | 5% | 8424 | If you sell nozzles for drip irrigation or sprinklers, GST is 5%. | 9/2025-CT(R), entry 430 |
| 18% | 18% | 8424 | Spraying appliances, fire extinguishers, spray guns and sand or steam blasting machines are taxed at 18%, except sprinklers, drip irrigation systems, mechanical sprayers and their nozzles. | 9/2025-CT(R), entry 413 |
GST rate on Sprayers and drip irrigation equipment since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2017 | 18% or 28% |
| 22 September 2017 | 14 November 2017 | 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Sprayers and drip irrigation equipment is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, fire extinguishers, whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines
| Code | Description (as in the tariff) |
|---|---|
842410 | Fire extinguishers, whether or not charged |
84241000 | Fire extinguishers, whether or not charged |
842420 | Spray guns and similar appliances |
84242000 | Spray guns and similar appliances |
842430 | Steam or sand blasting machines and similar jet projecting machines |
84243000 | Steam or sand blasting machines and similar jet projecting machines |
842441 | Portable sprayers |
84244100 | Portable sprayers |
842449 | Other |
84244900 | Other |
84248100 | Mechanical appliances (whether or not handoperated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines- other appliances: agricultural or horticultural |
842482 | Agricultural or horticultural |
84248200 | Agricultural or horticultural |
842489 | Other |
84248910 | Painting equipment, including electrostatic phosphating and powder coating equipment |
84248920 | Industrial bellows |
84248990 | Other |
842490 | PARTS |
84249000 | PARTS |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Fans
8414 - Water pumps (Motor pump)
8413 - Air conditioners (AC)
8415 - Refrigerators
8418 - Washing machines
8450 - Laptops
8471 - Farm hand tools (spades, sickles, hoes)
8201 - Paneer (Cottage cheese)
0406 - Milk (Doodh)
0401 - Curd (Dahi)
0403 - Ghee (Clarified butter)
0405 - Butter
0405
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
